Usporedna analiza financijskih izvještaja poduzeća specijaliziranih za proizvodnju higijenskih proizvoda te utjecaj pandemije COVID-19 na njihovo poslovanje

master's thesis

• Title (english): Comparative financial statements analysis of companies specializing in the production of hygiene products and the impact of the COVID-19 pandemic on their business
• Author: Elisabeth Mioč
• Mentor: Mateja Brozović (mentor)
• Committee member: Mateja Brozović (predsjednik povjerenstva)
• Committee member: Lajoš Žager (član povjerenstva)
• Committee member: Ivana Pavić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-09-18, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Temeljni cilj ovog diplomskog rada je analiza financijskih izvještaja dva odabrana poduzeća specijaliziranih za proizvodnju higijenskih proizvoda, s naglaskom utjecaja pandemije COVID- 19 na sigurnost i uspješnost njihovog poslovanja. Odabrana su poduzeća za koje se očekuje primjetan utjecaj pandemije, odnosno na djelatnost kojom se poduzeća bave. Promatrane su godine u kojoj pandemija nije bila primjetna (2019.), godina u kojoj je zahvaćeno cijelo gospodarstvo (2020.), te godina kada su se poduzeća već mogla prilagoditi i odgovoriti na poslovanje pod utjecajem COVID – 19 (2021.). Horizontalnom i vertikalnom analizom financijskih izvještaja poduzeća Meteor grupa – Labud d.o.o. i Saponia d.d. dobiven je uvid u njihovo poslovanje. Analizom financijskih pokazatelja promatranih poduzeća, i njihovom međusobnom usporedbom, donesen je zaključak u kojim područjima poduzeća posluju manje odnosno više sigurnije i uspješnije. Zaključeno je kako je poduzeće Saponia d.d. bolje zadovoljilo kriterije sigurnosti poslovanja, te je bolje odgovorilo na izazove koje je zadala pandemija COVID – 19, dok je poduzeće Meteor grupa – Labud d.o.o. uspješnije poslovalo u 2019. i 2021. godini. Uzimajući u obzir sve promatrane godine, zaključeno je kako je poduzeće Labud d.o.o. u odnosu na Saponiu d.d. poslovalo uspješnije.

Abstract (english)

The fundamental goal of this master's thesis is to analyze the financial statements of two selected companies specialized in the production of hygiene products, with a focus on the impact of the COVID-19 pandemic on the safety and performance of their businesses. The chosen companies are expected to be significantly affected by the pandemic, given their line of business. The years observed include the pre-pandemic year (2019), the year when the entire economy was affected (2020), and the year when the companies could already adapt and respond to business under the influence of COVID-19 (2021). The horizontal and vertical analysis of the financial statements of Meteor Grupa - Labud d.o.o. and Saponia d.d., has given an insights into their operations. By analyzing the financial indicators of the observed companies and comparing them, conclusions were drawn regarding the areas in which the companies operate with less or more security and success. It was concluded that the company Saponia d.d. met the business criteria better and responded better to the challenges posed by the COVID – 19 pandemic, while the company Meteor grupa – Labud d.o.o. had operated more successfully in 2019 and 2021. Given all of the observed years, it was concluded that the company Meteor grupa – Labud d.o.o. operated more successfully than the other one.

• Keywords: analiza financijskih izvještaja; COVID – 19; financijski pokazatelji; Meteor grupa – Labud d.o.o.; Saponia d.d.
• Keywords (english): financial statement analysis; COVID – 19; financial ratios; Meteor grupa – Labud d.o.o.; Saponia d.d.
• Language: croatian
• URN:NBN: urn:nbn:hr:148:853538
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-09-20 15:13:27